Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 210

Full Length Research Paper

Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions

Lloyd Cynthia B.
  • Lloyd Cynthia B.
  • Department of Accounting, Marilyn Davies College of Business, University of Houston – Downtown, Shea Street Building 320 North Main Street, Suite 410F, 77002 Houston, Texas, United States.
  • Google Scholar
Wadhwa Darshan
  • Wadhwa Darshan
  • Department of Accounting, Marilyn Davies College of Business, University of Houston – Downtown, Shea Street Building 320 North Main Street, Suite 410F, 77002 Houston, Texas, United States.
  • Google Scholar


  •  Received: 25 April 2022
  •  Accepted: 23 August 2022
  •  Published: 30 September 2022

How to cite this article

APA /
Lloyd, C. B., & Wadhwa, D. (2022). Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions. Journal of Accounting and Taxation, 14(3), 256-281.
Chicago /
Lloyd Cynthia B. and Wadhwa Darshan . "Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions." Journal of Accounting and Taxation 14, no. 3 (2022): 256-281.
MLA /
Lloyd Cynthia B. and Wadhwa Darshan . "Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions." Journal of Accounting and Taxation 14.3 (2022): 256-281.